Chapter VI FINANCE, ACCOUNTS AND AUDIT

The Central Government may, after due appropriation made by Parliament by law in this behalf, make to the Commission grants of such sums of money as the Central Government may think fit for being utilised for the purposes of this Act.

1. (1) There shall be constituted a Fund to be called the National Allied and Healthcare Fund and there shall be credited thereto—
   • (a) all Government grants, fees received by the Commission;
   • (b) all sums of money received by the Commission by way of grants, benefactions, bequests and transfers; and
   • (c) all sums of money received by the Commission in any other manner or from any other sources as may be prescribed by the Central Government.
2. (2) The fund referred to in sub-section (1) shall be applied for the expenses of the Commission incurred in discharge of its functions and purposes of this Act in such manner as may be prescribed by the Central Government.

1. (1) The Commission shall maintain appropriate accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in accordance with such general directions as may be issued and in such form as may be specified by the Central Government in consultation with the Comptroller and Auditor-General of India.
2. (2) The accounts of the Commission shall be audited annually by the Comptroller and Auditor-General of India or any person appointed by him in this behalf and any expenditure incurred by him or any person so appointed in connection with such audit shall be payable by the Commission to the Comptroller and Auditor-General of India.
3. (3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Commission shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts, and, in particular, shall have the right to demand the production of books of account, connected vouchers and other documents and papers and to inspect the office of the Commission.
4. (4) The accounts of the Commission as certified by the Comptroller and Auditor-General of India or any person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before each House of Parliament.

The Commission shall prepare every year, in such form and within such time as may be prescribed by the Central Government an annual report giving a true and full account of its activities during the previous year and copies thereof shall be forwarded to the Central Government and that Government shall cause the same to be laid before each House of Parliament.

The Commission shall furnish to the Central Government such reports, returns and other information as that Government may require from time to time.

The State Government may, after due appropriation made by

State Legislature by law in this behalf, make to the State Council grants of such sums of money as the State Government may think fit for being utilised for the purposes of this Act.

1. (1) There shall be constituted a Fund to be called the State Allied and Healthcare Council Fund and there shall be credited thereto—
   • (a) all sums of money received from the State Government;
   • (b) all sums of money received by the State Council by way of grants, fees, benefactions, bequests and transfers; and
   • (c) all sums of money received by the State Council in any other manner or from any other source as may be decided by the State Government.
2. (2) All receipts of the Commission and State Councils shall be routed through an online payment portal of the Commission and one-fourth of all the receipts shall be transferred to the National Allied and Healthcare Fund and three-fourth of all the receipts shall transfer to the relevant State Allied and Healthcare Council Fund through that portal.
3. (3) The fund referred to in sub-section (1) shall be applied for the expenses of the State Council incurred in discharge of its functions for the purposes of this Act in the manner as may be prescribed by the State Government.

1. (1) The State Council shall maintain appropriate accounts and other relevant records and prepare an annual statement of accounts including the balance sheet, in accordance with such general directions as may be issued and in such form as may be specified by the State Government in consultation with the Comptroller and Auditor-General of India.
2. (2) The accounts of the State Council shall be audited annually by the Comptroller and Auditor-General of India or any person appointed by him in this behalf and any expenditure incurred by him or any person so appointed in connection with such audit shall be payable by the State Council to the Comptroller and Auditor-General of India.
3. (3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the State Council shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts, and, in particular, shall have the right to demand the production of books of account, connected vouchers and other documents and papers and to inspect the office of the State Council.
4. (4) The accounts of the State Council as certified by the Comptroller and Auditor-General of India or any person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the State Government and that Government shall cause the same to be laid before each House of State Legislature where it consists of two Houses, or where such Legislature consists of one House, before that House.

The State Council shall prepare every year, in such form and within such time as may be prescribed by the State Government an annual report giving a true and full account of its activities during the previous year and copies thereof shall be forwarded to the State Government and that Government shall cause the same to be laid before each House of the State Legislature, where it consists of two Houses, or where such Legislature consists of one House, before that House.

All orders and decisions of the Commission or the State Council, as the case may be, and the instruments issued by it shall be authenticated by the Secretary or any other officer authorised by the Chairperson in this behalf.

No allied and healthcare professional shall discharge any duty or perform any function not authorised by this Act or any treatment not authorised within the scope of practice of the profession.